What are the Book to Tax Adjustments needed for the below information and the new Form $1120$ Tax Return amounts after adjustments.

NOTES related to the book$-$tax differences:

$1.)$ MACRS depreciation for $2023$ is $$1,655,000$

$2.)$ The allowance method of bad debts resulted in an expense of $$380,000$ but the direct write$-$off method results in bad debt expense of $$415,000$

$3.)$ Charitable contributions represents amounts paid to the U$.$S$.$ President's re$-$election campaign.

$4.)$ The salaries & wages amount includes $$78,000$ of accrued bonuses that have not been paid out by year end.

$5.)$ The Payroll tax expense line item includes $$5,400$ of a penalty paid to the State of Illinois Department of Revenue for late payroll tax filings.

$6.)$ The capital gain relates to the sale of Tesla stock, and the capital loss relates to the sale of Facebook stock.

$7.)$ Any federal income tax expenses are non$-$deductible for tax return purposes.